@book{ BC05418021,
 author = "Tipke, Klaus and Lang, Joachim and Seer, Roman Matthias and Hey, Johanna and Englisch, Joachim and Hennrichs, Joachim",
 title = "Steuerrecht",
 publisher = "O. Schmidt",
 year = "2021",
 edition = "24. neu bearbeitete Aufl",
 URL = "https://ci.nii.ac.jp/ncid/BC05418021"
}
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